The tariff classification of a stuffed animal from Sri Lanka

N241901 May 29, 2013 CLA-2-95:OT:RR:NC:N4:424 CATEGORY: Classification TARIFF NO.: 9503.00.0073 Mr. Navaka Fernando 1940 SW 69th Avenue Plantation, FL 33317 RE: The tariff classification of a stuffed animal from Sri Lanka Dear Mr. Fernando: In your letter dated May 6, 2013, you requested a tariff classification ruling. A sample of a three-dimensional stuffed animal in the shape of a turtle was received with your inquiry. The exterior is woven from 100% cotton yarn and then stuffed with a mass of silky fibers obtained from the seed pod of a kapok tree. The dimensions of the turtle are approximately 6” in length x 2” in height, however, the item comes in a variety of animals such as fish, starfish and octopus as well as in a variety of different sizes. The applicable subheading for the stuffed animal will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist James Forkan at (646) 733-3025. Sincerely, Thomas J. Russo Director National Commodity Specialist Division